Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)
Effective burden at €60k
19.9%
What you pay
- Micro-enterprise tax 1% (on revenue) — 1% of revenue (deductible from revenue)
- 02
Health contribution on dividends (CASS)
Fixed payment by band · base: annual profit · cadence: Annual
Annual profit · RON Payment · RON ≤ 24,300 0 24,300–48,600 2,430 Annual profit · RON Payment · RON 48,600–97,200 4,860 > 97,200 9,720 - Dividend tax 16% — 16% of profit
Eligibility
- Revenue cap 100,000 EUR/year
- Activities: it-services, consulting, most-activities
- Requires tax residency
- Microîntreprindere (SRL taxed on revenue at 1%). From 2026 the revenue cap fell from EUR 250,000 to EUR 100,000 (Law 141/2025) and the 3% band was eliminated — single 1% rate. Requires at least one employee and that the shareholder holds the micro regime at only one company. Consultancy/management revenue above 20% of total can disqualify. Modeled as the full chain to the owner's pocket.
Net income examples
| Gross/year | Net/year | Burden |
|---|---|---|
| 30,000 EUR | 23,095 EUR | 23.0% |
| 60,000 EUR | 48,043 EUR | 19.9% |
| 120,000 EUR | over income cap | — |
Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.
Important context
Models the core chain: 1% micro tax on revenue → distribute after-tax profit as dividends (16% from 2026, Law 141/2025) → banded CASS on dividends (2026 dividend CASS keeps the 6/12/24-minimum-wage bands: 0 / 2,430 / 4,860 / 9,720). NOT modeled: (1) the mandatory ≥1-employee salary cost — a real expense that lowers distributable profit and net (a solo owner usually draws that salary, changing the split); (2) VAT registration above RON ~300,000 turnover; (3) any deductible business expenses beyond the input. Because the employee cost is omitted, the effective burden here understates reality and is NOT directly comparable to the PFA real-system figure — treat as an optimistic bound.